Can I sell on Amazon without an ITIN or SSN?

You can create a Seller Central account, but Amazon applies 30% tax withholding on US-sourced income without a valid tax ID on the W-8BEN (individual) or W-8BEN-E (entity) form. For a seller doing $10,000 per month in revenue, that equals $3,000 per month lost. Submitting a W-8BEN with a treaty claim reduces or eliminates this withholding.

How long does it take to get an ITIN for Amazon selling?

The IRS processes ITIN applications in 7 to 11 weeks when filed by mail. Using a Certifying Acceptance Agent (CAA) pre-verifies your documents and reduces rejection risk. Plan ahead so your ITIN is ready before your first Amazon payout cycle.

Do I need an EIN or an ITIN to sell on Amazon?

Individual sellers (sole proprietors) without a US entity need an ITIN. If you formed a US LLC, the LLC needs an EIN for business taxes via Form SS-4, and you as the owner still need an ITIN for personal filing on Form 1040-NR. Many international sellers get both. The EIN is free and issued immediately by phone for foreign applicants.

Will Amazon accept my ITIN for the W-8BEN form?

Yes. Amazon accepts ITINs on the W-8BEN (individuals) and EINs on the W-8BEN-E (entities). Enter your ITIN during the Seller Central tax interview and Amazon validates it with the IRS. Your withholding rate adjusts based on the tax treaty between the US and your country. The US has treaties with 67+ countries.

Can I use my ITIN to open a bank account for Amazon payouts?

Yes. Banks like Mercury, Wise, and Relay accept ITINs for opening checking accounts remotely. Link your US bank account to Seller Central for direct payouts in USD. This avoids currency conversion fees on each disbursement and gives you access to the US financial system for business expenses.

What is the default withholding rate for Amazon sellers without an ITIN?

Without a valid tax ID on file, Amazon applies 30% withholding on all US-sourced income under IRC 1441. For FBA sellers, this applies to every sale fulfilled from US warehouses. A seller generating $120,000 annually loses $36,000 to withholding that could drop to 0% with the right treaty claim.

What tax return do Amazon sellers file with an ITIN?

Non-resident Amazon sellers file Form 1040-NR annually to report US-sourced income. Attach Schedule C for business income and deductions including Amazon referral fees (15%), FBA fees, shipping costs, and product costs. The filing deadline is June 15 for non-residents with no US wages, extendable to October 15 via Form 4868.

Updated June 25, 2026

ITIN for Amazon Sellers: Do You Really Need One? (2026)

Why Does Amazon Require an ITIN or EIN from International Sellers?

Amazon withholds 30% of US-sourced income from sellers who lack a valid tax ID. The IRS mandates this under IRC 1441 and IRC 3406, requiring every payment platform to collect a W-8BEN or W-9 from payees. For a seller generating $10,000 per month in revenue, that equals $3,000 per month lost to withholding before you see a cent.

How 30% Withholding Impacts Your Revenue

Amazon's referral fee averages 15% per sale, and FBA fulfillment fees add another 20% to 35% depending on product size. Stack 30% tax withholding on top, and a seller with $120,000 annual revenue keeps only $24,000 to $42,000. The right tax ID with a valid treaty claim can reduce withholding to 15%, 10%, or 0%, depending on your country of residence.

The W-8BEN Tax Interview in Seller Central

When you create a Seller Central account, Amazon runs a tax interview requesting your name, country of residence, and US tax ID. Non-US individuals without an SSN enter their ITIN on the W-8BEN form. LLC and corporate sellers enter their EIN on the W-8BEN-E.

What Is the Difference Between an EIN and ITIN for Amazon Sellers?

Both are IRS-issued tax identification numbers, but they serve different purposes. Individual sellers need an ITIN. LLC sellers need an EIN (and an ITIN only if filing a personal 1040-NR).

Feature	ITIN	EIN
Who it identifies	You (the individual seller)	Your LLC or corporation
IRS form used on	W-8BEN, Form 1040-NR	W-8BEN-E, Form 1120-F, Form 5472
Amazon tax interview	Individual sellers	Entity sellers (LLC, Corp)
Application form	Form W-7 (IRC 6109)	Form SS-4
Processing time	7 to 11 weeks	Immediate (phone) or 4 weeks (mail)
Cost	$297 via a CAA	Free from IRS

If you formed a US LLC for your Amazon business, foreign-owned single-member LLCs must file Form 5472 and a pro forma Form 1120 annually. The penalty for missing Form 5472 is $25,000 per year. Learn more in the ITIN for LLC owners guide.

How Do Amazon Sellers Get an ITIN in 2026?

5 steps, 7 to 11 weeks processing time:

Complete IRS Form W-7.Enter your legal name, foreign address, date of birth, and country of citizenship. Select "filing a US tax return" under reason for submitting. The W-7 is the official ITIN application form per IRC 6109.
Prepare your identity documents. The IRS accepts 13 identity documents. A valid passport alone satisfies both identity and foreign status requirements.
Attach Form 1040-NR. The IRS requires a US tax return with your W-7. This return reports your Amazon income and any applicable tax treaty benefits. Include Schedule C for business expenses.
Submit through a CAA. Work with a Certifying Acceptance Agent who verifies your documents so you keep your original passport.
Receive your CP565 notice. The IRS mails your ITIN in 7 to 11 weeks. Enter it into Amazon Seller Central immediately.

What Are the Tax Obligations for International Amazon Sellers?

3 core obligations: W-8BEN filing, annual Form 1040-NR (or corporate equivalent for LLCs), and record keeping.

W-8BEN and Withholding Rates by Country

Once you have your ITIN or EIN, complete the W-8BEN/W-8BEN-E in Seller Central. The US maintains tax treaties with 67+ countries that reduce withholding from 30% to as low as 0%. UK sellers pay 0% on business income under the US-UK treaty. Canadian sellers pay 0% under Article VII. Indian sellers pay 15% on royalties under Article 12.

State Sales Tax for Amazon Sellers

Amazon collects and remits sales tax in all 45 states that require it through Marketplace Facilitator programs. International sellers do not need to register for state sales tax separately. Amazon handles collection, filing, and remittance on your behalf since 2019.

How Do You Connect Your ITIN to Amazon Seller Central?

6 steps from login to verified status. Amazon validates your ITIN with the IRS within 2 to 5 business days.

Log into Seller Central and navigate to Settings > Account Info > Tax Information.
Click Tax Information Interview to reopen the tax form wizard.
Select Individual as your tax classification (or entity type if you have an LLC).
Enter your ITIN (format: 9XX-XX-XXXX) in the US Taxpayer Identification Number field.
Complete the W-8BEN form with your country of residence and tax treaty article number.
Submit the form. Amazon validates your ITIN with the IRS in 2 to 5 business days and updates your withholding rate automatically.

Which Banks Accept ITINs for Amazon Seller Payouts?

3 top options for international Amazon sellers. All accept remote account opening with an ITIN and passport.

Mercury: No monthly fees, no minimum balance, FDIC insured up to $250,000. Best for FBA sellers.
Wise Business: Multi-currency accounts with US routing numbers. Best for sellers across US, UK, EU marketplaces.
Relay: Free business checking with up to 20 sub-accounts for organizing FBA finances.

For more on banking, see opening a US bank account with an ITIN.

Frequently Asked Questions About ITIN for Amazon Sellers

Most foreign Amazon sellers need an EIN, not an ITIN. If you operate as an individual sole proprietor without a US entity, you need an ITIN. If you formed a US LLC or corporation (most common path), the entity needs an EIN via Form SS-4, and you only need an ITIN if you also file a personal Form 1040-NR. Confirm your structure before applying.

Ready to apply? Get your ITIN with a Certifying Acceptance Agent — $297 flat, ready in 7 days.